Yes for trade, contracting, manufacturing or services — which is what
this engine applies (Articles 23, 26, 27 and 28).
Insurance companies do work — their items are applied from the text
of Article 81, and they are opened for them in the approved list.
But they have not yet been calibrated against a filed return, so
review them with greater care.
Banks and finance companies cannot have a return issued from this.
They are subject to the “Rules for Calculating the Zakat on Financing
Activities” — another basis for the base, and two limits measured as
multiples of net income, which this engine does not apply. So issuing is
blocked outright rather than letting out a figure computed under rules that
are not its own.